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(1)The California Constitution requires, among others, all public officers to take a specified oath of office. Existing statutory law requires any officer to take that oath before he or she enters the duties of his or her office.

This bill would require an officer to take that oath following any election or appointment and before entering the duties of his or her office.

(2)Existing law requires all sums paid by the Controller for the postponement of property taxes be secured by a lien in favor of the state. In the case of a lien on real property for this purpose, existing law requires, among other things, the recorder for the county in which the real property is subject to the lien to provide a copy of the notice of lien to the county tax collector.

This bill would instead require the Controller to provide a copy of the notice of lien to the county tax collector and would additionally require a copy of the notice of lien to be provided to the county assessor.

(3)Existing law establishes a formula for calculating the interest on a payment made by the Controller for postponed property taxes from the time a payment is made. Under existing law, for purposes of this provision, a payment is deemed to be made at the time an electronic funds transfer is made by the Controller to the tax collector or the delinquency date of the respective tax installment, whichever is later. Existing law, in the event of willful neglect, authorizes an electronic funds transfer for that current fiscal year to be used to pay delinquent taxes only if accompanied by sufficient amounts to pay all of the delinquent penalties, costs, fees, and interest. Existing law, if a denial of a claim for postponement is reversed on appeal, requires the Controller to electronically transfer funds to the county.

This bill would instead deem a payment to be made at the time a payment is made by the Controller to the tax collector or the delinquency date of the respective tax installment, whichever is later. The bill would instead authorize a payment from the Controller to be used to pay delinquent taxes under the circumstances described above. The bill would eliminate the requirement that funds be transferred electronically if a denial of a claim for postponement is reversed on appeal. The bill would also make various conforming changes.

(4)Existing law requires the Controller to reduce the amount of the obligation secured by the lien against the real property by the amount of any payments received for that purpose and by specified amounts paid by the Franchise Tax Board or by certain other authorized amounts.

This bill would require that payments received for the reduction of the obligation be applied first to any interest due on the loan, 2nd to the principal property tax amount, and finally, if there is any remaining balance, to administrative fees.

(5)Existing law authorizes recordation of certain documents, including a release, discharge, or subordination of a lien for postponed property taxes, without acknowledgment, certificate of acknowledgment, or further proof.

This bill would delete the reference to the subordination of a lien for postponed property taxes from the list of documents that may be recorded without acknowledgment, certificate of acknowledgment, or further proof.

(6)Existing law authorizes the County of Merced, by a ⁴/₅ vote of the board of supervisors, to sell a specified area of county property that the county has acquired from the federal government due to the closure of Castle Air Force Base.

This bill would additionally authorize the County of Merced to enter into a lease, concession, or managerial contract involving that area, by a ⁴/₅ vote of the board of supervisors. The bill would make additional conforming changes.

(7)Existing law establishes the Committee on County Accounting Procedures which consists of 10 members appointed by the Controller. Of those 10 members, 5 of the members are required to be county auditors.

This bill would instead require 5 of those members to be county auditors or county officers in equivalent positions.

(8)Existing law requires a local agency that provides any type of compensation, salary, or stipend to a local agency official of that agency to provide sexual harassment prevention training and education, as specified. Existing law requires an entity that develops curricula to satisfy these requirements to consult with the city attorney or county counsel regarding the sufficiency and accuracy of that proposed content, as specified.

This bill would instead require the entity to consult with the legal counsel of that entity.

(9)Existing law requires the legislative body of a local agency, on or before December 31 of each year, to prepare an appointments list of all regular and ongoing boards, commissions, and committees which are appointed by the legislative body of the local agency known as the Local Appointments List. Existing law requires the list to be made available to members of the public, as specified, and requires the legislative body to designate the public library with the largest service population within its jurisdiction to receive a copy of the list.

This bill would alternatively authorize the list to be posted on the local agencys Internet Web site.

(10)Existing law requires notice of an unscheduled vacancy that occurs in any board, commission, or committee for which the legislative body of a local agency has the appointing power to be posted in the office of the clerk of the local agency, a designated public library, and any other place as directed by the local agency.

This bill would alternatively authorize the notice of an unscheduled vacancy to be posted on the local agencys Internet Web site instead of being posted in the library.

(11)Existing law authorizes a public agency, in the case of an emergency and with a vote of ⁴/₅ of the governing body, to repair or replace a public facility, take any directly related and immediate action required by that emergency, and procure the necessary equipment, services, and supplies for the purposes, without giving notice for bids to let contracts.

This bill would correct inaccurate cross-references and add 2 missing cross-references.

(12)Existing law, except as provided in the property tax postponement program, prohibits a certificate of eligibility from being used to pay any delinquent taxes, assessments, penalties, costs, fees, or interest, or any redemption charges.

This bill would eliminate that prohibition.

(13)Existing law, with respect to a claimant whose property taxes are paid by a lender from an impound, trust, or other specified type of account, requires the tax collector to notify the auditor of the claimants name and address, and the duplicate amount of money the Controller transferred to the tax collector via an electronic fund transfer. Existing law requires the county auditor, treasurer, or disbursing officer to send a check, in the amount of money based on the electronic transfer by the Controller, to the Controller within 60 days of the replicated payment.

This bill, upon receipt of the payment by the Controller, as specified, would require the tax collector to maintain a record of the fact that taxes on the property have been postponed and, with respect to a claimant described above, to notify the auditor of the claimants name and address, and the duplicate amount of money the Controller paid to the tax collector. The bill would instead require the county auditor, treasurer, or disbursing officer to refund the amount of money, based on the payment by the Controller, to the claimant within 60 days of the replicated payment.

(14)Existing law, upon receipt of a notice of lien for postponed property taxes from the Controller, requires the tax collector or the assessor, whichever is applicable, to immediately enter on the assessment records applicable to the property the fact that the taxes on the property have been postponed and the Controllers identification number and to notify the Controller of a subsequent change in ownership status, as provided.

This bill would instead require the assessor to maintain a record of the fact that the taxes on the property have been postponed and the Controllers identification number and to notify the Controller as described above.

(15)Existing law requires, for purposes of the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law, that all losses and nonexpenses be converted to zero for the purpose of determining whether the homeowner meets the property tax postponement requirement.

This bill would instead require that all losses and nonexpenses be converted to zero, as specified above, for the purposes of property tax postponement.

(16)Existing law requires that a claimant for property tax postponement, generally, be an individual who is a member of the household, is either an owner-occupant, tenant stockholder occupant, or possessory interestholder occupant of the residential dwelling as to which postponement is claimed, and is either 62 years of age or older, blind, or disabled. With respect to blind and disabled claimants, existing law requires that the claimant be blind or disabled, as specified, at the time of application or on December 10 of the fiscal year for which postponement is claimed, whichever is earlier.

This bill would instead require, for blind and disabled claimants, that the claimant be blind or disabled at the time of application or on February 10 of the fiscal year for which postponement is claimed.

(17)Existing law authorizes a claimant to file with the Controller a claim for postponement in a specified amount for the fiscal year for which the claim is made. Existing law requires the Controller, upon verification of specified eligibility requirements, to mail to the claimant a Notice of Election to Postpone, as specified. When the Controller approves the Notice of Election to Postpone, existing law requires the Controller to make payments directly to the county tax collector.

This bill would instead require the Controller to issue payment to the county tax collector or other appropriate payee, as determined by the Controller.

(18)This bill would make various technical changes related to the property tax postponement program, including updating statutory references to the Senior Citizens and Disabled Citizens Property Tax Postponement Fund and deleting obsolete references to certificates of eligibility and postponement for mobilehomes.

(19)Existing law establishes the North Fork Kings Groundwater Sustainability Agency and requires the agency to be governed by a 7-member board of directors. Existing law requires one member to be a resident or landowner within the territory of the agency chosen by the members of the governing board of the Riverdale Irrigation Company and the Reed Ditch Company.

This bill would correct the name of the Riverdale Irrigation District and would make another technical change.

(20)The Sacramento Area Flood Control Agency Act defines the term project for purposes of the act to mean the acquisition, construction, maintenance, or operation of any flood control facility authorized under the agreement and not inconsistent with the act, including, but not limited to, acquisition of any rights-of-way and easements.

This bill would instead define the term to mean the acquisition, construction, maintenance, or operation of any flood control facility authorized under the agreement and not inconsistent with the act, including, but not limited to, acquisition of any interests in real property. The bill would make conforming changes.

(21)Existing law, the Vallejo Sanitation and Flood Control District Act, creates the Vallejo Sanitation and Flood Control District within the County of Solano for purposes relating to the collection and disposal of sewage and industrial waste and the control and disposition of storm and flood waters.

This bill would rename the act as the Vallejo Flood and Wastewater District Act and the district as the Vallejo Flood and Wastewater District. The bill would make other nonsubstantive changes within the act.

(22)By changing the duties of local officials with respect to the administration of the property tax postponement program, this bill would impose a state-mandated local program.

The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.

This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.

This bill would require an officer to take that oath following any election or appointment and before entering the duties of his or her office.

This bill would instead require 5 of those members to be county auditors or county officers in equivalent positions.

This bill would instead require the entity to consult with the legal counsel of that entity.

This bill would alternatively authorize the list to be posted on the local agencys Internet Web site.

This bill would alternatively authorize the notice of an unscheduled vacancy to be posted on the local agencys Internet Web site instead of being posted in the library.

This bill would correct inaccurate cross-references and add 2 missing cross-references.

This bill would eliminate that prohibition.

This bill would instead require that all losses and nonexpenses be converted to zero, as specified above, for the purposes of property tax postponement.

This bill would instead require the Controller to issue payment to the county tax collector or other appropriate payee, as determined by the Controller.

This bill would correct the name of the Riverdale Irrigation District and would make another technical change.

(22)By changing the duties of local officials with respect to the administration of the property tax postponement program, this bill would impose a state-mandated local program.

This bill would require an officer to take that oath following any election or appointment and before entering the duties of his or her office.

This bill would instead require 5 of those members to be county auditors or county officers in equivalent positions.

(8)Existing law requires a local agency that provides any type of compensation, salary, or stipend to a local agency official of that agency to provide sexual harassment prevention training and education, as specified. Existing law requires an entity that develops curricular to satisfy these requirements to consult with the city attorney or county counsel regarding the sufficiency and accuracy of that proposed content, as specified.

This bill would instead require the entity to consult with the legal counsel of that entity.

This bill would alternatively authorize the list to be posted on the local agencys Internet Web site.

This bill would alternatively authorize the notice of an unscheduled vacancy to be posted on the local agencys Internet Web site instead of being posted in the library.

This bill would correct inaccurate cross references and add two missing cross-references.

This bill would eliminate that prohibition.

This bill would instead require that all losses and nonexpenses be converted to zero, as specified above, for the purposes of property tax postponement.

(17)Existing law requires that a claim for postponement of property taxes be for the residential dwelling, defined generally as the principal place of residence of the claimant and so much of the land surrounding it as is reasonably necessary for the use of the dwelling as a home that is owned by the claimant alone or by the claimant and other specified individuals.Existing law authorizes an applicant, defined as including a public agency, an entity acting on behalf of and with the written consent of a public agency, or a financial institution for specified purposes, to assist property owners in financing the installation of distributed generation renewable energy sources, electric vehicle charging infrastructure, or energy or water efficiency improvements through the issuance of Property Assessed Clean Energy (PACE) bonds that are secured by a voluntary contractual assessment on property or a special tax on property.This bill would exclude from a residential dwelling eligible for the property tax postponement program any residential dwelling that is subject to a PACE bond. (18)

This bill would instead require the Controller to issue payment to the county tax collector or other appropriate payee, as determined by the Controller.

(19)

(20)

This bill would correct the name of the Riverdale Irrigation District and would make another technical change.

(21)

(22)By changing the duties of local officials with respect to the administration of the property tax postponement program, this bill would impose a state-mandated local program.

(1)The California Constitution requires, among others, all public officers, officers to take a specified oath of office. Existing statutory law requires any officer to take that oath before he or she enters the duties of his or her office.

This bill would require an officer to take that oath following any election or appointment and before entering the duties of his or her office.

(2)

(3)

This bill would instead require 5 of those members to be county auditors, county chief financial officers, county directors of finance, or an equivalent county office. auditors or county officers in equivalent positions.

(4)

(8)Existing law requires a local agency that provides any type of compensation, salary, or stipend to a local agency official of that agency to provide sexual harassment prevention training and education, as specified. Existing law requires an entity that develops curricular to satisfy these requirements to consult with the city attorney or county counsel regarding the sufficiency and accuracy of that proposed content, as specified.

This bill would instead require the entity to consult with the legal counsel of that entity.

(5)

This bill would alternatively authorize the list to be posted on the local agencys Internet Web site.

(6)

This bill would alternatively authorize the notice of an unscheduled vacancy to be posted on the local agencys Internet Web site instead of being posted in the library.

(7)

This bill would correct inaccurate cross references and add two missing cross-references.

This bill would eliminate that prohibition.

This bill would instead require that all losses and nonexpenses be converted to zero, as specified above, for the purposes of property tax postponement.

Existing law authorizes an applicant, defined as including a public agency, an entity acting on behalf of and with the written consent of a public agency, or a financial institution for specified purposes, to assist property owners in financing the installation of distributed generation renewable energy sources, electric vehicle charging infrastructure, or energy or water efficiency improvements through the issuance of Property Assessed Clean Energy (PACE) bonds that are secured by a voluntary contractual assessment on property or a special tax on property.

This bill would exclude from a residential dwelling eligible for the property tax postponement program any residential dwelling that is subject to a PACE bond.

(18)Existing law authorizes a claimant to file with the Controller a claim for postponement in a specified amount for the fiscal year for which the claim is made. Existing law requires the Controller, upon verification of specified eligibility requirements, to mail to the claimant a Notice of Election to Postpone, as specified. When the Controller approves the Notice of Election to Postpone, existing law requires the Controller to make payments directly to the county tax collector.

This bill would instead require the Controller to issue payment to the county tax collector or other appropriate payee, as determined by the Controller.

(19)This bill would make various technical changes related to the property tax postponement program, including updating statutory references to the Senior Citizens and Disabled Citizens Property Tax Postponement Fund and deleting obsolete references to certificates of eligibility and postponement for mobilehomes.

(8)

(20)Existing law establishes the North Fork Kings Groundwater Sustainability Agency and requires the agency to be governed by a 7-member board of directors. Existing law requires one member to be a resident or landowner within the territory of the agency chosen by the members of the governing board of the Riverdale Irrigation Company and the Reed Ditch Company.

This bill would correct the name of the Riverdale Irrigation District and would make another technical change.

(9)

(21)The Sacramento Area Flood Control Agency Act defines the term project for purposes of the act to mean the acquisition, construction, maintenance, or operation of any flood control facility authorized under the agreement and not inconsistent with the act, including, but not limited to, acquisition of any rights-of-way and easements.

(22) By changing the duties of local officials with respect to the administration of the property tax postponement program, this bill would impose a state-mandated local program.

(1)The California Constitution requires, among others, all public officers, to take a specified oath of office. Existing statutory law requires any office officer to take that oath before he or she enters the duties of his or her office.

This bill would require an officer to take that oath following any election or appointment and before entering the duties of his or her office.

(2)Existing law authorizes the County of Merced, by a ⁴/₅ vote of the board of supervisors, to sell a specified area of county property that the county has acquired from the federal government due to the closure of Castle Air Force Base.

(3)Existing law establishes the Committee on County Accounting Procedures which consists of 10 members appointed by the Controller. Of those 10 members, 5 of the members are required to be county auditors.

This bill would instead require 5 of those members to be county auditors, county chief financial officers, county directors of finance, or an equivalent county office.

(4)Existing law requires a local agency that provides any type of compensation, salary, or stipend to a local agency official of that agency to provide sexual harassment prevention training and education, as specified. Existing law requires an entity that develops curricular to satisfy these requirements to consult with the city attorney or county counsel regarding the sufficiency and accuracy of that proposed content, as specified.

This bill would instead require the entity to consult with the legal counsel of that entity.

(5)Existing law requires the legislative body of a local agency, on or before December 31 of each year, to prepare an appointments list of all regular and ongoing boards, commissions, and committees which are appointed by the legislative body of the local agency known as the Local Appointments List. Existing law requires the list to be made available to members of the public, as specified, and requires the legislative body to designate the public library with the largest service population within its jurisdiction to receive a copy of the list.

This bill would alternatively authorize the list to be posted on the local agencys Internet Web site.

(6)Existing law requires notice of an unscheduled vacancy that occurs in any board, commission, or committee for which the legislative body of a local agency has the appointing power to be posted in the office of the clerk of the local agency, a designated public library, and any other place as directed by the local agency.

This bill would alternatively authorize the notice of an unscheduled vacancy to be posted on the local agencys Internet Web site instead of being posted in the library.

(7)Existing law authorizes a public agency, in the case of an emergency and with a vote of ⁴/₅ of the governing body, to repair or replace a public facility, take any directly related and immediate action required by that emergency, and procure the necessary equipment, services, and supplies for the purposes, without giving notice for bids to let contracts.

This bill would correct inaccurate cross references and add two missing cross-references.

(8)Existing law establishes the North Fork Kings Groundwater Sustainability Agency and requires the agency to be governed by a 7-member board of directors. Existing law requires one member to be a resident or landowner within the territory of the agency chosen by the members of the governing board of the Riverdale Irrigation Company and the Reed Ditch Company.

This bill would correct the name of the Riverdale Irrigation District and would make another technical change.

(9)The Sacramento Area Flood Control Agency Act defines the term project for purposes of the act to mean the acquisition, construction, maintenance, or operation of any flood control facility authorized under the agreement and not inconsistent with the act, including, but not limited to, acquisition of any rights-of-way and easements.

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The people of the State of California do enact as follows:SECTION 1.

(a)This act shall be known, and may be cited, as the Local Government Omnibus Act of 2017.

(b)The Legislature finds and declares that Californians want their governments to be run efficiently and economically and that public officials should avoid waste and duplication whenever possible. The Legislature further finds and declares that it desires to control its own costs by reducing the number of separate measures. Therefore, it is the intent of the Legislature in enacting this act to combine several minor, noncontroversial statutory changes relating to the common theme, purpose, and subject of local government into a single measure.

SEC. 2.Section 1360 of the Government Code is amended to read:1360.

Unless otherwise provided, following any election or appointment and before any officer enters on the duties of his or her office, he or she shall take and subscribe the oath or affirmation set forth in Section 3 of Article XX of the Constitution of California.

SEC. 3.Section 16182 of the Government Code is amended to read:16182.

(a)All sums paid by the Controller under the provisions of this chapter, together with interest thereon, shall be secured by a lien in favor of the State of California when funds are transferred to the county by the Controller upon the real property for which property taxes have been postponed. In the case of a residential dwelling which is part of a larger parcel taxed as a unit, such as a duplex, farm, or multipurpose or multidwelling building, the lien shall be against the entire tax parcel.

(b)In the case of real property:

(1)The lien shall be evidenced by a notice of lien for postponed property taxes executed by the Controller, or the authorized delegate of the Controller, and shall secure all sums paid or owing pursuant to this chapter, including amounts paid subsequent to the initial payment of postponed taxes on the real property described in the notice of lien.

(2)The notice of lien may bear the facsimile signature of the Controller. Each signature shall be that of the person who shall be in the office at the time of execution of the notice of lien; provided, however, that such notice of lien shall be valid and binding notwithstanding any such person having ceased to hold the office of Controller before the date of recordation.

(3)The form and contents of the notice of lien for postponed property taxes shall be prescribed by the Controller and shall include, but not be limited to, the following:

(A)The names of all record owners of the real property for which the Controller has advanced funds for the payment of real property taxes.

(B)A description of the real property for which real property taxes have been paid.

(C)The identification number of the notice of lien which has been assigned the lien by the Controller.

(4)Within 14 business days of the transfer of funds and the notice of lien to the county by the Controller, the notice of lien shall be recorded in the office of the county recorder for the county in which the real property subject to the lien is located.

(5)The recorded notice of lien shall be indexed in the Grantor Index to the names of all record owners of the real property and in the Grantee Index to the Controller of the State of California.

(6)After the notice of lien has been duly recorded and indexed, it shall be returned by the county recorder to the office of the Controller. The Controller shall provide the county tax collector and the county assessor with a copy of the notice of lien which has been executed.

(7)From the time of recordation of a notice of lien for postponed property taxes, a lien shall attach to the real property described therein and shall have the priority of a judgment lien for all amounts secured thereby, except that the lien shall remain in effect until either of the following occurs:

(A)It is released by the Controller in the manner prescribed by Section 16186.

(B)The foreclosure or sale of an obligation secured by a lien which is senior in recording priority to the lien of the State of California.

(c)In the case of mobilehome loans established prior to February 20, 2009, all of the following shall apply:

(2)From the time that the Department of Housing and Community Development receives the notice of lien from the Controller, the department shall impose a moratorium on any other amendments to the permanent title record of the mobilehome unit until released by the Controller in the manner prescribed by Section 16186, or an authorization for the amendments is given by the Controller in writing.

(3)From the time of filing a notice of lien, a lien shall attach to the mobilehome for which eligibility for the postponement of property taxes has been granted.

SEC. 4.Section 16183 of the Government Code is amended to read:16183.

(a)From the time a payment is made pursuant to Section 16180, the amount of that payment shall bear interest at a rate (not compounded), determined as follows:

(1)Beginning July 1, 2016, the rate of interest shall be 7 percent per annum.

(2)The Controller shall establish an adjusted rate of interest for the purpose of this subdivision not later than July 15th of any year if the effective annual yield of the Pooled Money Investment Account for the prior fiscal year is at least a full percentage point more or less than the interest rate which is then in effect. The adjusted rate of interest shall be equal per annum to the effective annual yield earned in the prior fiscal year by the Pooled Money Investment Account rounded to the nearest full percent, and shall become effective for new deferrals, beginning on July 1, 1984, and on July 1 of each immediately succeeding year, until June 30, 2016.

(3)For loans made prior to June 30, 2016, the rate of interest provided pursuant to this subdivision for the first fiscal year commencing after payment is made pursuant to Section 16180 shall apply for that fiscal year and each fiscal year thereafter until these postponed property taxes are repaid.

(b)The interest provided for in subdivision (a) shall be applied beginning the first day of the month following the month in which that payment is made and continuing on the first day of each month thereafter until that amount is paid. In the event that any payments are applied, in any month, to reduce the amount paid pursuant to Section 16180, the interest provided for herein shall be applied to the balance of that amount beginning on the first day of the following month.

(c)In computing interest in accordance with this section, fractions of a cent shall be disregarded.

(d)For the purpose of this section, the time a payment is made shall be deemed to be the time a payment is made by the Controller to the tax collector or the delinquency date of the respective tax installment, whichever is later.

(e)The Controller shall include on forms supplied to claimants pursuant to Sections 20621, 20630.5, 20640.9, and 20641 of the Revenue and Taxation Code, a statement of the interest rate which shall apply to amounts postponed for the fiscal year to which the form applies.

SEC. 5.Section 16184 of the Government Code is amended to read:16184.

(1)To any interest due on the loan.

(2)To the principal property tax amount.

(3)The remaining balance, if any, to administrative fees.

(b)The Controller shall also increase the amount of the obligation secured by the lien by the amount of any subsequent payments made pursuant to Section 16180 with respect to the real property and to reflect the accumulation of interest. All such increases and decreases shall be entered in the record described in Section 16181.

SEC. 6.Section 16186.5 of the Government Code is amended to read:16186.5.

In the event that a payment which is made to satisfy an obligation secured by a lien for postponed property taxes exceeds the amount owing to the state, the Controller may refund the overpayment to the party entitled thereto. The Controller shall pay those refunds out of the amount appropriated by Section 16180, or any appropriation in lieu thereof.

SEC. 7.Section 16200 of the Government Code is amended to read:16200.

In the event that the Controller receives the notice described in Section 16187 of this code or Section 3375 of the Revenue and Taxation Code, the Controller may take any of the following actions which will best serve the interests of the state:

(a)Notify, by United States mail, the tax collector or other party that such notice has been received and that the Controller must be given at least 20 days prior notice of the date that the property will be sold at auction. If the Controller elects to proceed under this subdivision, the Controller may use funds appropriated by Section 16180 to bid on the property at the auction up to the amount secured by the states lien on the property and any lien on such property having priority over the states lien. All additional amounts paid pursuant to this subdivision shall be added to the amount secured by the lien on such property provided for in Article 1 (commencing with Section 16180) of this chapter.

(b)Acknowledge by United States mail that the notice required by Section 16187 of this code or Section 3375 of the Revenue and Taxation Code has been received.

SEC. 8.Section 16202 of the Government Code is amended to read:16202.

Notwithstanding any other provision of law, in the event that the state acquires an interest in real property pursuant to subdivision (b) of Section 16200, the Controller may, in addition to the options provided in Section 16201, take any other action with respect to that real property interest as will best serve the interest of the state. These actions may include, but shall not be limited to, the sale, lease, or retention of any interest so acquired. The Controller may contract with licensed real estate brokers, maintenance and repair contractors, security contractors, appraisers, property managers, insurance brokers, and any other experts or specialists as may be necessary to protect or preserve the states interest in that property. The Controller may pay the costs incurred pursuant to those contracts out of the amount appropriated by Section 16180, or from any appropriation in lieu thereof.

The sale of those interests may be made on the basis of conventional financing arrangements including the securing of payment through the use of promissory notes, deeds of trust, and other accepted methods of deferred payment.

SEC. 9.Section 25536.9 of the Government Code is amended to read:25536.9.

(a)In addition to the authority provided for in Section 25536, and in accordance with subdivision (b), the County of Merced, by a four-fifths vote of the board of supervisors, may sell or enter into a lease, concession, or managerial contract involving a specified area of county property that the county has acquired from the federal government due to the closure of Castle Air Force Base, without otherwise complying with this article.

(b)The board shall take an action specified in subdivision (a) only if the following conditions are met, or if the board makes a finding in a noticed public hearing that the following conditions were met at the time the property was acquired from the federal government:

(1)Reuse of the property is governed solely by the county.

(2)The county has prepared and adopted a general or specific plan pursuant to Article 5 (commencing with Section 65300) of Chapter 3 of Division 1 of Title 7 and has adopted a zoning ordinance for the area, and the proposed use is consistent with that general or specific plan and the zoning ordinance.

(3)The airport land use commission has prepared and adopted a comprehensive airport land use plan for the area pursuant to Article 3.5 (commencing with Section 21670) of Chapter 4 of Part 1 of Division 9 of the Public Utilities Code, and the proposed use is consistent with that plan.

(4)The county has complied with Article 8 (commencing with Section 54220) of Chapter 5 of Part 1 of Division 2 of Title 5, and Section 65402 with regard to the property, as provided in Section 25350.1.

(5)The county has given notice pursuant to Section 6062a and posted the notice in the office of the county clerk. The notice shall specify the date that the board determines that any of the affected property shall be subject to this section, and shall include all of the following:

(A)A description of the property proposed to be sold, leased, or subject to a concession or managerial contract pursuant to this section.

(B)The proposed terms of the sale, lease, concession, or managerial contract.

(C)The location where offers will be accepted and executed.

(D)The telephone number and address of the county officer responsible for executing the sale, lease, concession, or managerial contract.

(c)This section shall not be construed to release the County of Merced from complying with Chapter 9 (commencing with Section 34191.1) of Part 1.85 of Division 24 of the Health and Safety Code, if the property is located in a former redevelopment area.

SEC. 10.Section 27282 of the Government Code is amended to read:27282.

(a)The following documents may be recorded without acknowledgment, certificate of acknowledgment, or further proof:

(1)A judgment affecting the title to or possession of real property, authenticated by the certificate of the clerk of the court in which the judgment was rendered.

(2)A notice of support judgment, an interstate lien, a release of lien, or any other document completed and recorded by a local child support agency or a state agency acting pursuant to Title IV-D of the Social Security Act (42 U.S.C. Sec. 651 et seq.).

(3)A notice of location of mining claim.

(4)Certificates of amounts of taxes, interest and penalties due, notices of state tax liens and extensions thereof executed by the state, county, or city taxing agencies or officials pursuant to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code, and Sections 2191.3, 2191.4, and 11495 of the Revenue and Taxation Code, and releases, partial releases, and subordinations executed pursuant to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code, and Sections 2191.4, 11496, 14307, and 14308 of the Revenue and Taxation Code.

(5)Notices of lien for postponed property taxes executed pursuant to Section 16182.

(6)A release or discharge of a lien for postponed property taxes as authorized by Chapter 6 (commencing with Section 16180) of Part 1 of Division 4 of Title 2.

(7)A fixture filing as defined by paragraph (40) of subdivision (a) of Section 9102 of the Commercial Code.

(8)An order affecting title to or possession of real property issued by a court in an action subject to Section 12527, authenticated by the certificate of the clerk of the court in which the order was issued or a copy of that order authenticated by a declaration under penalty of perjury by the Attorney General or by an assistant or deputy of the Attorney General attesting that the contents of the copy are the same as the original order issued by the court.

(9)A court certified copy of a satisfaction of judgment.

(10)A certificate of correction filed pursuant to Sections 66470 and 66472.1.

(b)Any document described in this section, from the time it is filed with the recorder for record, is constructive notice of the contents thereof to subsequent purchasers and mortgagees.

SEC. 11.Section 30201 of the Government Code is amended to read:30201.

The Committee on County Accounting Procedures shall consist of 10 members appointed by the State Controller, to serve at the pleasure of the Controller. Five of the members shall be county auditors or county officers in equivalent positions, three shall be county administrative officers, and two shall be members of a county board of supervisors. The members of the committee shall serve without compensation but shall be reimbursed for their necessary traveling and other expenses incurred in attending meetings of the committee. Such expenses shall be paid by the county of which the member is an officer. The State Controller shall designate a member of the committee to serve as chairman. The committee shall meet at the call of the chairman and each member shall be given written notice of any meeting at least 10 days prior to the date of the meeting.

SEC. 12.Section 53237.1 of the Government Code is amended to read:53237.1.

(a)If a local agency provides any type of compensation, salary, or stipend to a local agency official of that agency, then all local agency officials of that agency shall receive sexual harassment prevention training and education pursuant to this article. A local agency may also require any of its employees to receive sexual harassment prevention training and education pursuant to this article.

(b)Each local agency official, or employee who is so required, shall receive at least two hours of sexual harassment prevention training and education within the first six months of taking office or commencing employment, and every two years thereafter.

(c)An entity that develops curricula to satisfy the requirements of this section shall consult with legal counsel for the entity regarding the sufficiency and accuracy of that proposed content. An entity is permitted to include local sexual harassment prevention training and education policies in the curricula.

(d)The training and education required by this section shall include information and practical guidance regarding the federal and state statutory provisions concerning the prohibition against, and the prevention and correction of, sexual harassment and the remedies available to victims of sexual harassment in employment. The training and education shall also include practical examples aimed at instructing the local agency official in the prevention of sexual harassment, discrimination, and retaliation, and shall be presented by trainers or educators with knowledge and expertise in the prevention of sexual harassment, discrimination, and retaliation.

(e)A local agency or an association of local agencies may offer one or more training courses, or sets of self-study materials with tests, to meet the requirements of this section. These courses may be taken at home, in person, or online.

(f)All providers of training courses shall provide participants with proof of participation to meet the requirements of this article.

(g)A local agency shall provide a recommendation on training available to meet the requirements of this article to its local agency officials and its employees at least once in written form before assuming a new position and every two years thereafter.

(h)A local agency official who serves more than one local agency shall satisfy the requirements of this article once every two years without regard to the number of local agencies he or she serves.

SEC. 13.Section 54973 of the Government Code is amended to read:54973.

The Local Appointments List shall be made available to members of the public for a reasonable fee which shall not exceed actual cost. The legislative body shall either post a copy of the list on its Internet Web site or designate the public library with the largest service population within its jurisdiction to receive a copy of the list.

SEC. 14.Section 54974 of the Government Code is amended to read:54974.

(a)Whenever an unscheduled vacancy occurs in any board, commission, or committee for which the legislative body has the appointing power, whether due to resignation, death, termination, or other causes, a special vacancy notice shall be posted in the office of the clerk of the local agency, on either the local agencys Internet Web site or at the library designated pursuant to Section 54973, and in other places as directed by the legislative body, not earlier than 20 days before or not later than 20 days after the vacancy occurs. Final appointment to the board, commission, or committee shall not be made by the legislative body for at least 10 working days after the posting of the notice in the clerks office.

(b)Notwithstanding subdivision (a), the legislative body may, if it finds that an emergency exists, fill the unscheduled vacancy immediately. A person appointed to fill the vacancy shall serve only on an acting basis until the final appointment is made pursuant to this section.

SEC. 15.Section 21220 of the Public Contract Code is amended to read:21220.

The provisions of this article shall apply to contracts by the Vallejo Flood and Wastewater District, as provided for in Chapter 17 of the Statutes of the 1952 First Extraordinary Session.

SEC. 16.Section 22050 of the Public Contract Code is amended to read:22050.

(a)(1)In the case of an emergency, a public agency, pursuant to a four-fifths vote of its governing body, may repair or replace a public facility, take any directly related and immediate action required by that emergency, and procure the necessary equipment, services, and supplies for those purposes, without giving notice for bids to let contracts.

(2)Before a governing body takes any action pursuant to paragraph (1), it shall make a finding, based on substantial evidence set forth in the minutes of its meeting, that the emergency will not permit a delay resulting from a competitive solicitation for bids, and that the action is necessary to respond to the emergency.

(b)(1)The governing body, by a four-fifths vote, may delegate, by resolution or ordinance, to the appropriate county administrative officer, city manager, chief engineer, or other nonelected agency officer, the authority to order any action pursuant to paragraph (1) of subdivision (a).

(2)If the public agency has no county administrative officer, city manager, chief engineer, or other nonelected agency officer, the governing body, by a four-fifths vote, may delegate to an elected officer the authority to order any action specified in paragraph (1) of subdivision (a).

(3)If a person with authority delegated pursuant to paragraph (1) or (2) orders any action specified in paragraph (1) of subdivision (a), that person shall report to the governing body, at its next meeting required pursuant to this section, the reasons justifying why the emergency will not permit a delay resulting from a competitive solicitation for bids and why the action is necessary to respond to the emergency.

(c)(1)If the governing body orders any action specified in subdivision (a), the governing body shall review the emergency action at its next regularly scheduled meeting and, except as specified below, at every regularly scheduled meeting thereafter until the action is terminated, to determine, by a four-fifths vote, that there is a need to continue the action. If the governing body meets weekly, it may review the emergency action in accordance with this paragraph every 14 days.

(2)If a person with authority delegated pursuant to subdivision (b) orders any action specified in paragraph (1) of subdivision (a), the governing body shall initially review the emergency action not later than seven days after the action, or at its next regularly scheduled meeting if that meeting will occur not later than 14 days after the action, and at least at every regularly scheduled meeting thereafter until the action is terminated, to determine, by a four-fifths vote, that there is a need to continue the action, unless a person with authority delegated pursuant to subdivision (b) has terminated that action prior to the governing body reviewing the emergency action and making a determination pursuant to this subdivision. If the governing body meets weekly, it may, after the initial review, review the emergency action in accordance with this paragraph every 14 days.

(3)When the governing body reviews the emergency action pursuant to paragraph (1) or (2), it shall terminate the action at the earliest possible date that conditions warrant so that the remainder of the emergency action may be completed by giving notice for bids to let contracts.

(d)As used in this section, public agency has the same meaning as defined in Section 22002.

(e)A three-member governing body may take actions pursuant to subdivision (a), (b), or (c) by a two-thirds vote.

(f)This section applies only to emergency action taken pursuant to Sections 20134, 20168, 20205.1, 20213, 20223, 20233, 20253, 20273, 20283, 20293, 20303, 20313, 20331, 20567, 20586, 20604, 20635, 20645, 20682, 20682.5, 20736, 20751.1, 20806, 20812, 20914, 20918, 20926, 20931, 20941, 20961, 20991, 21020.2, 21024, 21031, 21043, 21061, 21072, 21081, 21091, 21101, 21111, 21121, 21131, 21141, 21151, 21161, 21171, 21181, 21191, 21196, 21203, 21212, 21221, 21231, 21241, 21251, 21261, 21271, 21290, 21311, 21321, 21331, 21341, 21351, 21361, 21371, 21381, 21391, 21401, 21411, 21421, 21431, 21441, 21451, 21461, 21472, 21482, 21491, 21501, 21511, 21521, 21531, 21541, 21552, 21567, 21572, 21581, 21591, 21601, 21618, 21624, 21631, 21641, and 22035.

SEC. 17.Section 2505 of the Revenue and Taxation Code is amended to read:2505.

(a)Except as provided in subdivision (b), the tax collector or treasurer for any city or county may in his or her discretion accept negotiable paper in payment of any tax, or assessment, or on a redemption.

(b)The tax collector of a county shall accept a certificate of eligibility to pay all or any part of any ad valorem property tax, special assessment, or other charge or user fee appearing on the county tax bill. The tax collector, treasurer, or other official charged with the duty of collecting taxes for a chartered city which levies and collects its own property taxes shall accept a certificate of eligibility to pay all or any part of any ad valorem property tax, special assessment, or other charge or user fee appearing on the tax bill of such city. A certificate for partial payment shall not be accepted unless accompanied by an amount sufficient to fully pay the remaining ad valorem property taxes, special assessment, or other charge or fee appearing on the respective tax bill installment.

(c)For the 197879 fiscal year and thereafter, except as to those amounts which can be paid by a certificate pursuant to subdivision (c), the tax collector shall not accept a certificate of eligibility to pay all or part of any installment if tendered after the delinquency date thereof, unless accompanied by an amount sufficient to fully pay any delinquent taxes, assessments, costs, penalties, interest, fees or other charges resulting from the delinquency or delinquencies.

(d)In no event shall a certificate of eligibility be accepted later than the expiration date designated thereon.

SEC. 18.Section 2514 of the Revenue and Taxation Code is amended to read:2514.

(a)Upon receipt of the payment by the Controller described in Section 20602, 20630, or 20640.6, the following shall occur:

(1)The tax collector shall maintain a record of the fact that taxes on the property have been postponed. In the case of the secured roll, this information may be entered in that portion of the roll which has been designated for tax default information as required by Section 3439.

(2)With respect to a claimant whose property taxes are paid by a lender from an impound, trust, or other type of account described in Section 2954 of the Civil Code, the tax collector shall notify the auditor of the claimants name and address, and the duplicate amount of money the Controller paid to the tax collector.

The county auditor, treasurer, or disbursing officer shall refund the amount of money, based on the payment by the Controller, to the claimant within 60 days of the replicated payment.

(b)The procedures established by this chapter shall not be construed to require a lender to alter the manner in which a lender makes payment of the property taxes of such a claimant.

SEC. 19.Section 2515 of the Revenue and Taxation Code is amended to read:2515.

(a)Upon receiving a copy of the notice of lien for postponed property taxes from the Controller, the assessor shall maintain a record of the fact that the taxes on the property have been postponed and the Controllers identification number and shall, if such record reveals a change in the ownership status of the property subsequent to the date of entry of the postponement information thereon, notify the Controller within 60 days of processing the change in the ownership status in the manner prescribed by the Controller.

(b)From the time of recordation of the notice of lien pursuant to Section 16182 of the Government Code, the lien for postponed property taxes shall be deemed to impart constructive notice of the contents thereof to subsequent purchasers, mortgagees, lessees, and other lienors.

SEC. 20.Section 2781 of the Revenue and Taxation Code is amended to read:2781.

If a taxpayer or agent for the taxpayer submits a payment indicated for application to a specific tax or tax installment and that tax or tax installment already has been paid, the county shall return the replicated payment to the tendering party within 60 days of the date the payment becomes final. For purposes of this section, final means the original payment that is not subject to chargeback, dishonor, or reversal. However, when a replicated payment is made of any tax or tax installment paid by the Controller to the county pursuant to Section 2514, the amount of the replicated payment shall be paid to the claimant on whose behalf the payment was made.

SEC. 21.Section 20503 of the Revenue and Taxation Code is amended to read:20503.

(a)Income means adjusted gross income as defined in Section 17072 plus all of the following cash items:

(1)Public assistance and relief.

(2)Nontaxable amount of pensions and annuities.

(3)Social security benefits (except Medicare).

(4)Railroad retirement benefits.

(5)Unemployment insurance payments.

(6)Veterans benefits.

(7)Exempt interest received from any source.

(8)Gifts and inheritances in excess of three hundred dollars ($300), other than transfers between members of the household. Gifts and inheritances include noncash items.

(9)Amounts contributed on behalf of the contributor to a tax-sheltered retirement plan or deferred compensation plan.

(10)Temporary workers compensation payments.

(11)Sick leave payments.

(12)Nontaxable military compensation as defined in Section 112 of the Internal Revenue Code.

(13)Nontaxable scholarship and fellowship grants as defined in Section 117 of the Internal Revenue Code.

(14)Nontaxable gain from the sale of a residence as defined in Section 121 of the Internal Revenue Code.

(15)Life insurance proceeds to the extent that the proceeds exceed the expenses incurred for the last illness and funeral of the deceased spouse of the claimant. Expenses incurred for the last illness includes unreimbursed expenses paid or incurred during the income calendar year and any expenses paid or incurred thereafter up until the date the claim is filed. For purposes of this paragraph, funeral expenses shall not exceed five thousand dollars ($5,000).

(16)If an alternative minimum tax is required to be paid pursuant to Chapter 2.1 (commencing with Section 17062) of Part 10, the amount of alternative minimum taxable income (whether or not cash) in excess of the regular taxable income.

(17)Annual winnings from the California Lottery in excess of six hundred dollars ($600) for the current year.

(b)For purposes of this chapter, total income shall be determined for the calendar year (or approved fiscal year ending within that calendar year) which ends within the fiscal year for which assistance is claimed.

(c)For purposes of Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), and Chapter 3.5 (commencing with Section 20640), all losses and nonexpenses shall be converted to zero for the purpose of determining whether the homeowner meets the Property Tax Postponement requirement.

(d)For purposes of Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), and Chapter 3.5 (commencing with Section 20640), total income shall be determined for the calendar year ending immediately prior to the commencement of the fiscal year for which postponement is claimed.

SEC. 22.Section 20505 of the Revenue and Taxation Code is amended to read:20505.

Claimant means an individual who:

(a)For purposes of this chapter was either (1) 62 years of age or older on the last day of the calendar year or approved fiscal year designated in subdivision (b) or (c) of Section 20503, whichever is applicable, or (2) blind or disabled, as defined in Section 12050 of the Welfare and Institutions Code on the last day of the calendar year or approved fiscal year designated in subdivision (b) of Section 20503, who was a member of the household, and who was either: (1) the owner and occupier of a residential dwelling on the last day of the year designated in subdivision (b) or (c) of Section 20503, or (2) the renter of a rented residence on or before the last day of the year designated in subdivision (b) of Section 20503. An individual who qualifies as an owner-claimant may not qualify as a renter-claimant for the same year.

(b)For purposes of Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), and Chapter 3.5 (commencing with Section 20640) was a member of the household and either an owner-occupant, or a tenant stockholder occupant, or a possessory interestholder occupant, or a mobilehome owner-occupant, as the case may be, of the residential dwelling as to which postponement is claimed on the last day of the year designated in subdivision (d) of Section 20503, and who was (1) 62 years of age or older by December 31 of the fiscal year for which postponement is claimed, or (2) blind or disabled, as defined in Section 12050 of the Welfare and Institutions Code, at the time of application or on February 10 of the fiscal year for which postponement is claimed.

SEC. 23.Section 20585 of the Revenue and Taxation Code is amended to read:20585.

Postponement shall not be allowed under this chapter, Chapter 3 (commencing with Section 20625), or Chapter 3.5 (commencing with Section 20640) if household income exceeds thirty-five thousand five hundred dollars ($35,500).

SEC. 24.Section 20586 of the Revenue and Taxation Code is amended to read:20586.

For the purposes of Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), and Chapter 3.5 (commencing with Section 20640), only one claimant per household each year shall be entitled to postponement. When two or more individuals in a household are qualified as claimants, they may determine who the claimant shall be. Such decision is irrevocable. If the individuals are unable to agree, the matter shall be determined by the Controller and his or her decision shall be final.

SEC. 25.Section 20621 of the Revenue and Taxation Code is amended to read:20621.

Each claimant applying for postponement under Article 2 (commencing with Section 20601) shall file a claim under penalty of perjury with the Controller on a form supplied by the Controller. The claim shall contain all of the following:

(a)Evidence acceptable to the Controller that the person (1) is 62 years of age or older on or before December 31 of the fiscal year for which the postponement is claimed or (2) blind or disabled, as defined in Section 12050 of the Welfare and Institutions Code, at the time of application or on February 10 of the fiscal year for which the postponement is claimed.

(b)A statement showing the household income for the period set forth in Section 20503.

(c)A statement describing the residential dwelling in a manner that the Controller may prescribe.

(d)The name of the county in which the residential dwelling is located and the address of the residential dwelling.

(e)The county assessors parcel number applicable to the property for which the claimant is applying for the postponement of property taxes.

(f)(1)Documentation evidencing the current existence of any abstract of judgment, federal tax lien, or state tax lien filed or recorded against the applicant, and any recorded mortgage or deed of trust that affects the subject residential dwelling, for the purpose of determining that the claimant possesses a 40-percent equity in the subject residential dwelling as required by paragraph (1) of subdivision (b) of Section 20583.

(2)Actual costs, not in excess of fifty dollars ($50), paid by the claimant to obtain the documentation shall reduce the amount of the lien for the year, but not the face amount of the payment prescribed in Section 16180 of the Government Code.

(g)Other information required by the Controller to establish eligibility.

SEC. 26.Section 20627 of the Revenue and Taxation Code is amended to read:20627.

A tenant-stockholder claimant (hereinafter referred to as claimant) is an individual who, on the last day of the calendar year ending immediately prior to the commencement of the fiscal year for which postponement is claimed is: (a) a tenant-stockholder in a cooperative housing corporation (as defined in Section 216(b) of the Internal Revenue Code) and (b) occupies, as a principal place of residence, a residential unit in the cooperative housing corporation (notwithstanding Section 216(b) of the Internal Revenue Code). For the purposes of this chapter, a claimant must be (1) 62 years of age or older on or before December 31 of the fiscal year for which postponement is claimed or (2) blind or disabled, as defined in Section 12050 of the Welfare and Institutions Code, at the time of application or on February 10 of the fiscal year for which the postponement is claimed.

SEC. 27.Section 20630 of the Revenue and Taxation Code is amended to read:20630.

(a)A claimant may file with the Controller, a claim for postponement from the State of California of a sum equal to, but not exceeding the amount of property taxes, as defined in Section 20629, for the fiscal year for which the claim is made.

(b)Upon verification of the eligibility requirements set forth in Section 20630.5, the Controller shall mail the claimant a Notice of Election to Postpone which shall be in the form and contain such information as the Controller may prescribe. Accompanying the notice shall be a statement explaining that in order for the claimant to postpone all or part of the property taxes, the Notice of Election to Postpone must be mailed to the Controller with the following:

(1)A statement signed by an authorized officer of the cooperative housing corporation indicating the amount of the claimants proportionate share of property taxes and the method used to compute such amount.

(2)A recognition agreement signed by the claimant and executed by an officer of the corporation which acknowledges the assignment of the proprietary lease and the pledging of the claimants shares in the corporation as security for postponement, and sets forth the rights and duties of the state, the corporation and the claimant with respect to such stock and the proprietary lease. The recognition agreement shall be in such form and contain such provisions as the Controller shall prescribe.

(3)Any other additional security interest, created and perfected with respect to the rights of third persons in the manner provided by law for such type of security interest, which the Controller deems necessary to protect the interest of the state with regard to the repayment of postponed amounts by the claimant or a deceased claimants estate.

(c)When the Controller approves the Notice of Election to Postpone, the Controller shall issue payment to a county tax collector or other appropriate payee as determined by the Controller for the property taxes owed by the claimant. Payments may, upon appropriation by the Legislature, be made out of the amounts appropriated pursuant to Section 16180 of the Government Code that are secured by a secured tax lien and obligation as specified by Article 1 (commencing with Section 16180) of Chapter 5 of Division 4 of the Government Code.

SEC. 28.Section 20640.3 of the Revenue and Taxation Code is amended to read:20640.3.

A claimant is an individual who:

(a)Holds a right to a possessory interest pursuant to a validly recorded instrument conveying such possessory interest for a term of years no less than 45 years beyond the last day of the calendar year ending immediately prior to the fiscal year for which taxes are initially postponed.

(b)Occupies as a principal place of residence the residential dwelling affixed to such possessory interest real property on the last day of the year designated in subdivision (d) of Section 20503.

(c)Is either (1) 62 years of age or older on or before December 31 of the fiscal year for which postponement is claimed or (2) blind or disabled, as defined in Section 12050 of the Welfare and Institutions Code, at the time of application or on February 10 of the fiscal year for which the postponement is claimed.

SEC. 29.Section 20641 of the Revenue and Taxation Code is amended to read:20641.

Forms filed pursuant to this part shall not be under oath but shall contain, or be verified by, a written declaration that they are made under the penalty of perjury. All forms filed pursuant to Chapter 1 (commencing with Section 20501) shall require such information as the Franchise Tax Board may from time to time prescribe, and shall be filed with the Franchise Tax Board. The Franchise Tax Board shall prepare blank forms for the claimant and shall distribute them throughout the state and furnish them upon application. All forms filed pursuant to Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), or Chapter 3.5 (commencing with Section 20640), shall require such information as the Controller may from time to time prescribe, shall be filed with the Controller, and the Controller shall prepare such blank forms for the claimant and shall distribute them throughout the state and furnish them upon application.

SEC. 30.Section 20645.5 of the Revenue and Taxation Code is amended to read:20645.5.

(a)If a postponement claim under Chapter 2 (commencing with Section 20581), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) is received by the Controller by February 10 for the fiscal year in which postponement is being claimed or by another date set by the Controller pursuant to Section 20622, then any delinquent penalties, costs, fees, and interest accrued for that fiscal year shall be canceled unless the failure to perfect the claim was due to willful neglect on the part of the claimant or representative.

(b)In the event of willful neglect, a payment from the Controller for that current fiscal year can be used to pay delinquent taxes only if accompanied by sufficient amounts to pay all of the delinquent penalties, costs, fees, and interest. If an amount sufficient to pay all of the delinquent penalties, costs, fees, and interest is not received by the tax collector within 30 days from the date of the payment from the Controller, the tax collector may return the payment to the Controller to deny the postponement claim.

(c)(1)The Controller shall notify the claimant in writing when the payment has been submitted to the tax collector.

(2)In the event of willful neglect, in addition to the information required pursuant to paragraph (1), the Controller shall also notify the claimant in writing and provide a copy of the notification to the tax collector that a payment amount sufficient to pay all of the delinquent penalties, costs, fees, and interest must be received by the tax collector within 30 days from the date of the payment from the Controller to the county and that if this payment is not received by the tax collector, the tax collector may return the payment to the Controller to deny the postponement claim.

SEC. 31.Section 20645.6 of the Revenue and Taxation Code is amended to read:20645.6.

(a)If the Controller denies a postponement claim under Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640), and the denial is reversed after appeal pursuant to Section 20645.1, the Controller shall transfer funds to the county for the amount of the taxes. If the taxes for the fiscal year were previously paid, the county shall refund the overpayment to the taxpayer. If the taxes for the fiscal year are delinquent, any resulting penalties or interest shall be canceled.

(b)The Controller shall notify the claimant in writing when a payment has been made pursuant to subdivision (a).

SEC. 32.Section 501 of the North Fork Kings Groundwater Sustainability Agency Act (Chapter 392 of the Statutes of 2016) is amended to read:Sec. 501.

(a)The agency shall be governed by a board of directors that shall consist of seven members, as follows:

(1)One member shall be a resident or landowner within the territory of the agency chosen by the County of Fresno. The member shall have experience or expertise in land use, water management, or improving access to drinking water in economically disadvantaged communities.

(2)One member shall be a resident or landowner within the territory of the agency chosen by the members of the governing boards of the following entities:

(A)Clarks Fork Reclamation District.

(B)Laguna Irrigation District.

(C)Upper San Jose Water Company.

(3)One member shall be a resident or landowner within the territory of the agency chosen by the members of the governing boards of special districts that are authorized to provide drinking water within the territory of the agency, who shall be chosen from the members of the governing boards of the special districts, including, but not limited to, the following special districts:

(A)Laton Community Services District.

(B)Riverdale Public Utility District.

(C)Lanare Community Services District.

(4)One member shall be a resident or landowner within the territory of the agency chosen by the members of the governing boards of the following entities:

(A)Crescent Canal Company.

(B)Stinson Canal and Irrigation Company.

(5)One member shall be a resident or landowner within the territory of the agency chosen by the members of the governing boards of the following entities:

(A)Riverdale Irrigation District.

(B)Reed Ditch Company.

(6)One member shall be a resident or landowner within the territory of the agency chosen by the members of the governing boards of the following entities:

(A)Liberty Mill Race Company.

(B)Burrel Ditch Company.

(7)One member shall be a resident or landowner within the territory of the agency chosen by the members of the governing boards of the following entities:

(A)Liberty Water District.

(B)Liberty Canal Company.

(b)There shall be an alternate for each board member, chosen in the same manner and by the same entities as the board member. The alternate member shall act in place of the board member he or she is an alternate for in case of that board members absence or inability to act.

(c)Initial members and their alternates shall be chosen on or before January 31, 2017.

SEC. 33.Section 34 of the Sacramento Area Flood Control Agency Act (Chapter 510 of the Statutes of 1990), as amended by Section 253 of Chapter 179 of the Statutes of 2008, is amended to read:Sec. 34.

(a)Project means the acquisition, construction, maintenance, or operation of a flood control facility authorized under the agreement and not inconsistent with this act, including, but not limited to, acquisition of any interests in real property and payment of incidental expenses.

(b)This act does not authorize the agency to exercise the power of eminent domain outside its boundaries.

(c)Participation in a project includes making payments or other contributions pursuant to a contract entered into with another governmental agency that requires the other governmental agency to perform work on a project.

(d)The acquisition of interests in real property outside the agencys boundaries shall be consistent with applicable county plans, including county general plans, and the State Plan of Flood Control.

(e)This section does not alter the existing powers granted to members of the agreement.

(f)This section does not preclude the acquisition of time-limited easements.

SEC. 34.Section 1 of the Vallejo Sanitation and Flood Control District Act (Chapter 17 of the First Extraordinary Session of the Statutes of 1952), is amended to read:Section 1.

This act creates a sanitation and flood control district called Vallejo Sanitation and Flood Control District, within the County of Solano. Beginning January 1, 2018, the district shall be called Vallejo Flood and Wastewater District. The boundaries of and territory included within the district shall be as follows:

Beginning at the southeast corner of that certain parcel of land as described in deed from Manuel Dos Reis, et al. to the Great Western Power Co., recorded February 1, 1917, in Book 225, of Deeds, page 436, Instrument No. 414; thence from said point of beginning northeasterly along the southeasterly line of said Great Western Power Co. parcel of land and the extension thereof to the northwesterly line of County Road No. 267, thence continuing along said northwesterly line and the extension northeasterly thereof, to the northwesterly corner of that certain parcel of land as described in deed from John Bernardo De Souza to Maria B. Souza, recorded August 6, 1934, in Book 127, of Official Records, page 36, Instrument No. 3228; thence southeasterly along the northerly line of said Souza parcel and the extension southeasterly thereof to the intersection of the northwesterly line of that certain parcel of land as described in Parcel No. 8 of deed recorded September 6, 1918, from Selby Smelting and Lead Company to American Smelters Securities Company, in Book 233 of Deeds, page 465, Instrument No. 2871; thence northeasterly along the northwesterly line of said American Smelters Securities Company property and the northeasterly continuation thereof said northeasterly extension being the northwesterly boundary line of that certain parcel of land described in deed to Antonio Borges recorded November 11, 1941, in Book 251 of Official Records, page 42, Instrument No. 11153, to the most northerly corner of said Borges parcel; thence N. 12 12 38 W. to the north line of Section 34, Township 4 North Range 3 West, if said section were projected, running; thence west along the north line of said Section 34 and the extension westerly thereof to the county boundary line between Napa and Solano Counties; thence southerly and westerly along said county boundary line to the center line of Mare Island-Napa River Channel; thence southerly following the center line of Mare Island-Napa River Channel to the boundary line between Contra Costa and Solano County; thence on the Solano County boundary line, generally southerly and easterly to a point due south of the point of beginning; thence northerly to the point of beginning.

SEC. 35.Section 2 of the Vallejo Sanitation and Flood Control District Act (Chapter 17 of the First Extraordinary Session of the Statutes of 1952), as amended by Section 2 of Chapter 627 of the Statutes of 1993, is amended to read:Sec.2.

Objects and Purposes of Act and Powers of District. The objects and purposes of this act are to provide for the collection and disposal of sewage and industrial waste and for the control and disposition of the storm and flood waters of the district, and to protect the public health and also to protect from damage from the storm and flood waters the waterways, property, public highways and public places in the district.

The Legislature hereby declares that special facts and circumstances peculiar to the area within the district make the accomplishment of the purposes of this act impossible under existing general law and special legislation is necessary. The state and the people thereof have a primary and supreme interest in securing to the inhabitants and property owners within the district adequate facilities for the collection and disposal of sewage and the protection from waters naturally flowing into the district from the surrounding mountainous watershed. Special investigation has shown that the conditions within the district are peculiar to that area and that this act is essential to carry out the purposes herein expressed and for the elimination of duplication of governmental authority and securing greater economy of administration. It is further found and determined that the area within the district has no facilities for the sanitary treatment and disposal of sewage and is consequently contaminating and polluting the waters of San Francisco Bay. The area within the district is of strategic importance due to the proximity of Mare Island Navy Yard. The influx of Navy personnel and their families and civilian workers at the Mare Island Navy Yard has greatly aggravated the problem of sewage disposal in that area. The problem of sewage disposal is further aggravated by a lack of adequate drainage and flood water control and the infiltration of storm and flood waters into existing sanitary sewers. Both the problem of sanitary sewage and drainage and the problem of storm water flood control are so interrelated that the special problems relating to each can only be solved by uniform administration and a uniform control plan of sewage disposal and flood control works.

The Vallejo Flood and Wastewater District is hereby declared to be a body corporate and politic and may do all of the following:

(a)Succession. To have perpetual succession.

(b)Suits. To sue and be sued in the name of the district in all actions and proceedings in all courts and tribunals of competent jurisdiction.

(c)Seal. To adopt a seal and alter it at pleasure.

(d)Ownership of Property. To take by grant, purchase, gift, devise or lease, hold, use, enjoy, and to lease or dispose of real or personal property of every kind within or without the district necessary to the full exercise of its powers.

(e)Acquisition of Property. To acquire or contract to acquire lands, rights-of-way, easements, privileges or property of every kind within or without the district, and construct, maintain and operate any and all works and improvements within or outside the district necessary, convenient or proper to carry out any of the provisions, objects or purposes of this act, and to complete, extend, add to, repair, or otherwise improve any works or improvements acquired by it.

(f)Eminent Domain. To exercise the right of eminent domain, either within or outside the district, to acquire any property necessary to carry out any of the objects or purposes of the district.

(g)Sanitary Sewage Disposal Works. To acquire, construct, reconstruct, alter, own, operate, maintain and repair sewage treatment plants, including digesters, sludge heaters, sludge drying beds, effluent pumping plants, screens, clarifiers, storage ponds, control buildings, oxidizing ponds, sewage digestive systems, intercepting, collecting and outfall sewers, laterals, pipes, manholes, machinery, equipment, and all other facilities for the collection, transmission and disposition of sewage and industrial wastes, together with all works, properties or structures necessary or convenient for sewage disposal purposes. The terms sanitary sewage disposal works, sewage disposal works, sanitary sewage disposal purposes or sewage disposal purposes or similar terms shall include all of the works, properties, or structures necessary or convenient for sewage disposal purposes.

(h)Drainage and Flood Control Works. To construct, maintain, repair, and operate all levees, bulkheads, walls of rock or other material, pumps, dams, channels, conduits, pipes, ditches, canals, reservoirs, spreading basins, tunnels, drains, machinery and equipment necessary therefor, dredgers and all other auxiliary, incidental, necessary or convenient agencies, work or improvements that may be required to carry out, facilitate, repair, maintain or complete the same, and, in connection with any reservoirs or spreading basins, to acquire or construct improvements, including landscaping, apparatus, and equipment, to permit the incidental use of reservoirs or spreading basins for park, playground, or other recreation purposes. The terms storm water flood control works, drainage works, storm water flood control purposes and drainage purposes and similar terms shall mean and include all works, properties, or structures necessary or convenient for drainage and flood control purposes, and for purposes incidental thereto.

(i)Indebtedness. To incur indebtedness, and to issue bonds or other evidence of indebtedness in the manner herein provided, and to provide for the issuance of warrants of the district and the registration of any warrants not paid for want of funds and interest thereon after registration and until payment, and also to issue bonds or other securities payable from revenues.

(j)Revenues From Revenue Producing Utilities. To prescribe, revise and collect tolls, rents or other charges for any services or facilities furnished by the district; to contract with the City of Vallejo or any other public or private agency for the collection of tolls, rents, or other charges for any facility or service furnished by the district and to provide for the collection of the tolls, rents and charges along with the collection of water charges by the City of Vallejo or any other public or private agency.

(k)Assessments. To cause assessments to be levied and collected for the purpose of paying any obligations of the district.

(l)Employees. To employ engineers, attorneys, assistants and other staff as may be necessary, fix their compensation and define their powers and duties, and fix and determine the amount of bond required of each employee and pay the premium on the bond. The board shall prescribe, by resolution, the compensation for each classification of employees of the district. The board may combine, eliminate, or add staff positions in its discretion. The engineer-manager may appoint or hire employees for positions created by the board.

(m)Zones. To establish and fix the boundaries of zones in the district as in this act hereinafter provided; to make transfers of money from the operation fund of the district to any special fund and to create and administer the special funds as in their discretion may seem advisable; to create and administer revolving funds to facilitate and assist in the carrying on and completing of acquisitions, works, and improvements, and to do any and all things necessary or incidental to the accomplishment of the things which are permitted to be done under this act.

(n)Contracts. To make and enter into contracts with the United States of America, the State of California, any political subdivision, county, municipality, district, agency or mandatory of the State of California or of the United States and any department, board, bureau, or commission of the State of California or the United States of America, or any person, firm, association or corporation, jointly or severally, for the acquisition of property or rights or the construction, maintenance or operation in whole or in part of any or all works or improvements provided in this act.

(o)Lease of Property. To lease or rent to or from the City of Vallejo, the County of Solano, or any public or private agency, or person, firm or corporation, any property or rights necessary, in the judgment of the board of trustees of the district, to accomplish or carry out any of the work or improvement or the maintenance thereof herein provided and under terms and conditions agreed to by the parties.

(p)Contributions. To receive and accept any and all contributions in labor, materials, or money to be applied to the works or improvements herein provided for.

SEC. 36.Section 3 of the Vallejo Sanitation and Flood Control District Act (Chapter 17 of the First Extraordinary Session of the Statutes of 1952), as amended by Section 14 of Chapter 489 of the Statutes of 1997, is amended to read:Sec.3.

(a)The Vallejo Flood and Wastewater District shall be governed by, and under the control of, eight trustees. Seven of the trustees shall be the seven members of the Vallejo City Council. The eighth trustee shall be a member-at-large appointed pursuant to subdivision (b). Each city council member shall cease to be a trustee of the district, and his or her office on the board shall become vacant, at any time that he or she ceases to be a member of the Vallejo City Council.

(b)On or before the date of the first regular meeting of the district, the eighth member-at-large of the board of trustees shall be appointed by the Board of Supervisors of the County of Solano. The board may appoint one of the following persons to be the eighth trustee:

(1)A member of the Board of Supervisors of the County of Solano that represents Supervisorial District 1 or District 2.

(2)A public member who resides in the unincorporated area within the boundaries of the Vallejo Flood and Wastewater District.

(c)The Board of Supervisors of the County of Solano may appoint an alternate to the eighth member-at-large of the board of trustees. Appointment of the alternate shall be made pursuant to subdivision (b).

SEC. 37.Section 16 of the Vallejo Sanitation and Flood Control District Act (Chapter 17 of the First Extraordinary Session of the Statutes of 1952), is amended to read:Sec.16.

Assessments for Bond Principal and Interest. The board of trustees shall file with the Board of Supervisors of Solano County a certified copy of the map or plat of the district showing the zones into which the district has been divided and the percentage of the amount to be raised from each zone. All assessments for district purposes shall be made and collected by the County Assessor and Tax Collector, respectively, of the County of Solano. All lands situated within the district subject to assessments for district purposes but not included on the county roll for taxation for county purposes shall immediately upon the effective date of this act be placed upon and thereafter carried on the county roll of Solano County. The assessed valuation of the lands shall be determined and fixed by the county assessor and the amount of the assessed valuation corrected and equalized by the Board of Supervisors of Solano County at the same time or times and in the same manner as the assessed valuation of other lands upon the assessment rolls are fixed, determined, corrected and equalized by the county officials.

On or before the second Monday of August of each year, the County Auditor of Solano County shall transmit to the board of trustees of the district a statement in writing showing the total value of all land within the district, which value shall be ascertained from the assessment book of the county for that year as equalized and corrected by the board of supervisors of the county and which statement shall also show the total value of all land in each of the zones, respectively.

The board of trustees shall on or before the third Monday in August determine the total amount to be raised by district assessment for the then current fiscal year and shall fix the rate of assessment for each zone and the number of cents per each one hundred dollars ($100) using as a basis the value of land as it is assessed by the county assessor, and returned to the board of trustees of the district by the county auditor as hereinabove provided, which rate of taxation shall be sufficient to raise the total amount previously fixed by the board as hereinabove subscribed. Such acts by the board of trustees of the district shall constitute a valid assessment of the property and a valid levy of the assessment so fixed. The board of trustees shall immediately thereafter transmit to the County Auditor of Solano County a statement of the rate of assessment so fixed by the board for each zone into which the district may be divided, and the county auditor shall enter that rate upon the county tax roll. Such assessment so levied shall be collected at the same time and in the same manner as county taxes, and when collected the net amount thereof shall be credited to the treasurer of the district and shall be kept by the county treasurer in a separate fund to be designated Vallejo Flood and Wastewater District Interest and Sinking Fund, and the moneys in the fund shall be applied exclusively to the payment of principal and interest on the bonds of the district. The special assessments by the district shall be in addition to all other taxes and assessments levied for state, county or municipal purposes. If the district has been divided into zones and the percentage of the amount to be raised for the redemption of principal and interest of bonds of the district from each such zone has been determined as provided in this act, the amount of the assessment levy shall be divided according to the percentages and the percentage to be raised from the lands within each zone shall be levied upon and against the property of the zone as hereinabove provided. The district assessments shall be payable only with and not separately from county taxes when collected. Whenever any land situated in the district has been sold for assessments and has been redeemed, the money paid for the redemption shall be apportioned and credited by the county treasurer to the district in the proportion which the assessment due to the district bears to the total tax for which the property was sold. All assessments levied under the provisions of this act shall be a lien upon the property on which they are levied and shall become due and payable and be delinquent at the same time and in the same manner as county taxes, and enforced in the same manner and by the same means as provided by law for the enforcement of liens for state and county taxes, all provisions of law relating to the enforcement of the latter being hereby made a part of this act.

It shall be the duty of the Board of Supervisors of Solano County and of each and every officer of Solano County charged with any official duty relating to the levy and collection of county taxes to cause such district assessments to be levied and collected at the time and in the same manner as county taxes are levied and collected, and in any event it shall be the duty of the board of trustees to cause the assessments to be levied against and upon all land within the district at the time for fixing the general tax levy for county purposes, and in the manner for the general tax levy provided, and to cause to be collected annually each year until the bonds are paid or until there shall be a sum in the treasury of the district set apart for that purpose to meet all sums coming due for principal and interest on the bonds, assessments sufficient to pay the interest on the bonds and also that part of the principal thereof as shall become due before the time for fixing the next general tax levy, in which assessments may be included a sum sufficient in the judgment of the board of trustees to take care of anticipated delinquencies; provided, however, that if the maturity of the indebtedness created by the issuance of bonds be made to begin more than one year after the date of issuance thereof the assessments shall be levied and collected at the time and in the manner aforesaid annually each year in an amount sufficient to pay the interest on the indebtedness as it falls due and also to constitute a sinking fund for the redemption thereof on or before maturity. The assessments herein required to be levied and collected shall be in addition to all other assessments levied for district purposes and shall be collected at the same time and in the same manner as other district assessments are collected, and be used for no other purpose than the payment of the bonds and accruing interest.

All assessments levied by the district shall be levied solely upon lands within the district, including any land which is the operative property of any public utility, but excluding any personal property or any lands belonging to any county, municipality, or political subdivision within the district or lands belonging to the United States of America or the State of California or the district.

SEC. 38.Section 17 of the Vallejo Sanitation and Flood Control District Act (Chapter 17 of the First Extraordinary Session of the Statutes of 1952), as amended by Section 277 of Chapter 357 of the Statutes of 1957, is amended to read:Sec.17.

Assessments for Maintenance and Operation. The board of trustees of the district shall have power, in any year, to levy an assessment upon the taxable property in the district as set forth in Section 16 hereof at the time and in the manner set forth therein, to carry out any of the objects or purposes of this act, and to pay the costs and expenses of maintaining, operating, extending, and repairing any work or improvement of the district for the ensuing fiscal year, and the board of trustees shall have power to control and order the expenditures for the purposes of all revenues so derived; provided, that those assessments levied under this section for any one year shall not exceed fifty cents ($0.50) on each one hundred dollars ($100) of the assessed valuation of the land in the district as the assessed valuation is shown on the last preceding assessment roll for state and county purposes; provided, further, that those assessments shall be in addition to any assessment levied to meet the bonded indebtedness of the district and all interest thereon. Such assessments, when collected, shall be held by the treasurer in a special fund to be designated Vallejo Flood and Wastewater Operation Fund. The moneys in the fund shall be withdrawn on warrants authorized by the trustees. Prior to the bond election at which bonds shall be authorized as herein provided, the district shall have the right to incur indebtedness for organization purposes, preliminary engineering expenses, and general incidental expenses as in this act specified, to an amount not exceeding two hundred thousand dollars ($200,000), the indebtedness to be evidenced by warrants of the district issued in payment of valid obligations incurred by the district, and which warrants shall be paid by the treasurer of the district out of the first proceeds of the sale of bonds of the district or out of moneys collected from the annual assessment to be levied under this Section 17, and until so paid the warrants shall bear interest at the rate of 6 percent per year from date of presentation and registration until paid. If funds are not available for the payment of the warrants at the time of their presentation to the treasurer, the same shall be registered in the office of the treasurer and shall be paid in the order of their registration. The treasurer shall publish notice of call for redemption of the warrants or any thereof whenever funds are available for their payment, and interest on the warrants shall cease upon the date fixed for that redemption. The notice shall be published in the district pursuant to Section 6061 of the Government Code.

The provisions in this Section 17 contained for the levy and collection of assessments for the payment of maintenance and operation costs of the district shall be effective for the Fiscal Year 1952-1953, and it shall be the duty of the County Assessor of Solano County and the State Board of Equalization forthwith upon the effective date of this act to take all necessary steps to enable the district to levy and collect an assessment for the Fiscal Year 1952-1953 for maintenance and operation and the payment of the initial costs of the organization of the district and other expenses incident thereto; provided, that such assessment for the Fiscal Year 1952-1953 shall be levied at a uniform rate on all land in the district. The creation of any zone in the district shall not be effective for the purposes of any assessment unless and until the board of trustees shall file with the county assessor and also with the State Board of Equalization a map or plat showing the zones into which the district is to be divided and the percentages to be raised from each zone.

SEC. 39.Section 28 of the Vallejo Sanitation and Flood Control District Act (Chapter 17 of the First Extraordinary Session of the Statutes of 1952), is amended to read:Sec.28.

Short Title. This act may be designated and referred to as Vallejo Flood and Wastewater District Act.

SEC. 40.

If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.